REGISTERED NUMBER: 08088513 (England and Wales)

LFP INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

A E Day

R Hancox

M J Tate

REGISTERED OFFICE:

Wool Hall Farm

Cross Gate

Wykeham

Spalding

Lincolnshire

PE12 6HW

REGISTERED NUMBER:

08088513 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Enterprise Way

Pinchbeck

Spalding

Lincolnshire

PE11 3YR

FIXED ASSETS

Investment property

4

1,250,000

1,250,000

CURRENT ASSETS

Debtors

5

670,158

301,316

Cash at bank

4,100

910

674,258

302,226

CREDITORS

Amounts falling due within one year

6

350,094

57,099

NET CURRENT ASSETS

324,164

245,127

TOTAL ASSETS LESS CURRENT LIABILITIES

1,574,164

1,495,127

PROVISIONS FOR LIABILITIES

171,841

171,841

NET ASSETS

1,402,323

1,323,286

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Unrealised profit reserve

8

588,909

588,909

Retained earnings

812,414

733,377

SHAREHOLDERS' FUNDS

1,402,323

1,323,286

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

R Hancox - Director

1.	STATUTORY INFORMATION

LFP Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rent received from the company's property. Revenue is recongnised in the period for which the rents received relate to.

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Unrealised profit reserve

The Unrealised profit reserve is the cumulative total of upwards revaluations relating to the investment property held in the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

1,250,000

NET BOOK VALUE

At 31 January 2026

1,250,000

At 31 January 2025

1,250,000

Investment properties are stated at the directors' valuation on the basis of open market value at 31 January 2020

Fair value at 31 January 2026 is represented by:

£

Valuation in 2012

489,250

Valuation in 2017

230,750

Valuation in 2020

530,000

1,250,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by related parties

667,000

298,300

Other debtors

3,158

3,016

670,158

301,316

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

27,944

28,324

Other creditors

322,150

28,775

350,094

57,099

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

1

1,000

1,000

8.

RESERVES

Unrealised

profit

reserve

£

At 1 February 2025

and 31 January 2026

588,909

Unrealised profit reserve relates to the revaluation of investment property net of any deferred tax.

9.	RELATED PARTY DISCLOSURES

Companies under common control:

The company provided a loan of £368,700 (2025 £298,300), repayable on demand. The balance outstanding at the balance sheet date was £667,000 (2025 £298,300).